Content
March 2016, Volume 6, Issue 1
- 65-78 Comment on The Power of Inaction by Cornelia Woll
by Jensen Jason O. - 79-84 Empowering Market-Based Finance: A Note on Bank Bailouts in the Aftermath of the North Atlantic Financial Crisis of 2007
by Biondi Yuri - 85-92 A Rejoinder by the Author
by Woll Cornelia
November 2015, Volume 5, Issue 3
- 233-288 Deconstruction and Reconstruction of the “Comply or Explain” Principle in EU Capital Markets
by Sergakis Konstantinos - 289-293 The “Comply or Explain” Approach as a Pascalian Wager
by Duhamel Jean-Christophe - 295-300 An Economic Analysis of ‘Comply or Explain Principle’ under a Review Panel Regime
by Biondi Yuri - 301-304 A Rejoinder on Mr. Duhamel’s Commentary
by Sergakis Konstantinos
July 2015, Volume 5, Issue 2
- 105-171 Alternative Banking and Theory
by Butzbach Olivier & von Mettenheim Kurt E. - 173-192 Extraterritorial Discovery in Aid of Execution and State Immunity: Case Comment on Republic of Argentina v. NML Capital, Ltd., 573 U.S. ___ (2014)
by Ishikawa Tomoko - 193-226 The In Pari Delicto Defense for Auditors in Professional Negligence Cases: Imputation of Managers’ Unlawful Acts to the Client Firm
by Blythe Stephen E. - 227-232 Isabelle Huault and Christelle Richard: Regulation Writ Large: A Comment on Huault and Richard’ “The Discreet Regulator”
by Carruthers Bruce G.
March 2015, Volume 5, Issue 1
- 1-42 Why Accounting Matters: A Central Bank Perspective
by Schwarz Claudia & Karakitsos Polychronis & Merriman Niall & Studener Werner - 43-89 The Institutional Transformation of China’s Stock Exchanges: A Comparative Perspective
by Lyu Kai - 91-97 A Comment on “The Institutional Transformation of China’s Stock Exchanges: A Comparative Perspective” by Kay Lyu (AEL: A CONVIVIUM, 2015)
by Ortiz Horacio - 99-104 The Role of State/Market Division and Political Economy in Understanding Institutional Transformation of China’s Stock Exchanges: Response to Dr Ortiz
by Lyu Kai
December 2014, Volume 4, Issue 3
- 165-178 Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society
by Biondi Yuri - 179-214 Accounting Rules for the European Communities: A Theoretical Analysis
by Biondi Yuri & Soverchia Michela - 215-236 Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects
by Calmel Marie-Pierre - 237-263 Governmental Financial Accounting and European Harmonisation: Case Study of Finland
by Oulasvirta Lasse Olavi - 265-282 A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting
by Jones Rowan & Caruana Josette - 283-297 The Use of Accrual Accounting in New Zealand’s Central Government: Second Thoughts
by Newberry Susan - 299-312 EPSAS and the Unification of Public Sector Accounting Across Europe
by Mussari Riccardo
July 2014, Volume 4, Issue 2
- 63-98 Collective Action Clauses in Sovereign Bond Contracts and Investment Treaty Arbitration – An Approach to Reconcile the Irreconcilable
by Ishikawa Tomoko - 99-121 “The People Demand Social Justice”A Case Study on the Impact of Protests on Financial Markets
by Chernin Yulia & Lahav Yaron - 123-136 The Embedded Firm: Corporate Governance, Labor, and Finance Capitalism – Commentary
by Mocsary George A. - 137-138 The Value of Accounting for Value
by Liu Huifeng - 139-164 Commentary on “Accounting for Value” by Stephen Penman
by Marzo Giuseppe
February 2014, Volume 4, Issue 1
- 17-26 Have Academic Accountants and Financial Accounting Standard Setters Traded Places?
by Glover Jonathan
April 2013, Volume 4, Issue 1
- 27-40 “Trading Places”: A UK (and IFRS) Comment
by Macve Richard - 41-48 Some Historical Reflections on “Have Academics and the Standard Setters Traded Places”
by Zeff Stephen A. - 49-54 Economic Patriotism in Open Economies, Ben Clift and Cornelia Woll (Eds.), London: Routledge, 2012
by Thiemann Matthias - 55-61 Do National Accounting Traditions fit in a Globalized World? A Review of “A Global History of Accounting, Financial Reporting and Public Policy” Edited by Gary Previts, Peter Walton and Peter Wolnizer
by Fuelbier Rolf Uwe
June 2013, Volume 4, Issue 1
- 1-16 Remuneration of Non-Executive Directors in German Listed Firms: An Empirical Analysis from a Practitioners’ Perspective
by Lazar Christian & Metzner Yves & Rapp Marc Steffen & Wolff Michael
June 2013, Volume 3, Issue 3
- 141-166 Hyman Minsky’s Financial Instability Hypothesis and the Accounting Structure of Economy
by Biondi Yuri
October 2013, Volume 3, Issue 3
- 167-260 Minsky Financial Instability, Interscale Feedback, Percolation and Marshall–Walras Disequilibrium
by Solomon Sorin & Golo Natasa
November 2013, Volume 3, Issue 3
- 333-356 Why Banks Do What They Do. How the Monetary System Affects Banking Activity
by Fantacci Luca
May 2013, Volume 3, Issue 3
April 2013, Volume 3, Issue 3
- 261-276 Control of Finance as a Prerequisite for Successful Monetary Policy: A Reinterpretation of Henry Simons’ “Rules versus Authorities in Monetary Policy”
by Moe Thorvald Grung - 277-311 What Do Banks Do? What Should Banks Do? A Minskian Perspective
by Wray L. Randall - 313-331 What Financiers Usually Do, and What We Can Learn from History
by Hautcoeur Pierre-Cyrille & Riva Angelo E.
January 2013, Volume 3, Issue 2
- 1-46 The International Politics of IFRS Harmonization
by Ramanna Karthik - 47-52 The International Politics of IFRS Harmonization: A Comment
by Saito Shizuki - 53-68 Towards a Comprehensive Appraisal of Global Accounting Harmonization: About the “Desirability” of IFRS – A Comment on Ramanna’s “The International Politics of IFRS Harmonization”
by Haas Jerome - 69-76 A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna
by Nölke Andreas - 77-92 Evaluating Accounting Standards: A Comment on Ramanna’s ‘The International Politics of IFRS Harmonization’
by Madsen Paul E.
January 2013, Volume 3, Issue 1
- 1-14 Myths about Shareholder Value
by Stevelman Faith - 15-42 Deconstructing the Mythology of Shareholder Value: A Comment on Lynn Stout’s “The Shareholder Value Myth”
by Clarke Thomas - 43-60 The Shareholder Model of the Corporation, Between Mythology and Reality
by Weinstein Olivier - 61-70 The Troubling Question of Corporate Purpose
by Stout Lynn
June 2012, Volume 2, Issue 2
- 1-5 The Heifer, The Goat and The Sheep in Company with The Lion
by de la Fontaine Jean - 1-13 Science vs. Ideology: A Comment on Lynn Stout's New Thinking on "Shareholder Primacy"
by Robé Jean-Philippe - 1-24 New Thinking on "Shareholder Primacy"
by Stout Lynn A. - 1-29 What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting
by Biondi Yuri - 1-30 Stock Ownership, Political Beliefs, and Party Identification from the "Ownership Society" to the Financial Meltdown
by Cotton Nessler Natalie C. & Davis Gerald F. - 1-33 Being Done With Milton Friedman
by Robé Jean-Philippe - 1-57 Firm, Property and Governance: From Berle and Means to the Agency Theory, and Beyond
by Weinstein Olivier
August 2012, Volume 2, Issue 1
- 1-52 Who's to Judge? Understanding Issues of Auditor Independence Versus Judicial Independence
by Kleinman Gary & Anandarajan Asokan & Palmon Dan
September 2012, Volume 2, Issue 1
- 1-78 Does Economic Theory Matter in Shaping Banking Regulation? A Case-study of Italy (1861-1936)
by Gigliobianco Alfredo & Giordano Claire
March 2012, Volume 2, Issue 1
- 1-4 Review of "Accounting Ethics and the Near Collapse of the World's Financial System", by Michel Pakaluk and Mark Cheffers (Allen David Press, Sutton Massachusetts, 2011)
by Baker Charles Richard - 1-4 An Argument on Behalf of Pakaluk and Cheffers' Contention
by Williams Paul F. - 1-11 Accounting and the Law
by Berle Adolph A.
December 2011, Volume 1, Issue 3
- 1-9 Reuven Avi-Yonah's "Citizens United and the Corporate Form": A Comment
by Mitchell Lawrence E. - 1-10 Reuven Avi-Yonah's "Citizens United and the Corporate Form": Still Unuseful
by Bratton William W. - 1-13 The Enterprise Entity and the Constitution of the American Economic Republic
by Biondi Yuri - 1-18 Nonsense and Worries in Citizens United and Its Aftermath
by Strasser Kurt - 1-56 Citizens United and the Corporate Form
by Avi-Yonah Reuven S.
July 2011, Volume 1, Issue 2
- 1-5 Review of Money and Calculation: Economic and Sociological Perspectives
by Ingham Geoffrey K.
August 2011, Volume 1, Issue 2
April 2011, Volume 1, Issue 2
- 1-44 The Economic Consequences of Fair Value Accounting
by Yuan Mingzhe & Liu Huifeng
October 2011, Volume 1, Issue 2
- 1-15 The Imagined Dichotomy of Accounting versus Economic Income Concepts
by Fukui Yoshitaka - 1-56 The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting
by Tsunogaya Noriyuki & Okada Hiromasa & Patel Chris
June 2011, Volume 1, Issue 2
- 1-11 Economists and Accountants
by Littleton A. Charles
November 2011, Volume 1, Issue 2
January 2011, Volume 1, Issue 1
- 1-6 Administering Systemic Risk vs. Administering Justice: What Can We Do Now that We Have Agreed to Pay Differences?
by Pradier Pierre-Charles M. - 1-8 A Comment on "The Legal Structure of the Firm"
by Strasser Kurt - 1-8 Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory
by Biondi Yuri - 1-12 Avoid Automatic Piercing: A Comment on Blumberg and Strasser
by Georgakopoulos Nicholas L - 1-12 Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes
by Avi-Yonah Reuven S - 1-14 Imagined Worlds of Accounting
by Sunder Shyam - 1-15 Risk, Speculation, and OTC Derivatives: An Inaugural Essay for Convivium
by Stout Lynn A. - 1-18 Cost Basis: Accounting's "Samson's Tresses"
by Terrill William A. - 1-26 A Note on Accounting and Economic Theory: Past, Present, and Future
by Shubik Martin - 1-30 Legal Form and Economic Substance of Enterprise Groups: Implications for Legal Policy
by Strasser Kurt A. & Blumberg Phillip - 1-49 The Pure Logic of Accounting: A Critique of the Fair Value Revolution
by Biondi Yuri - 1-64 Some Caution about Property Rights as a Recipe for Economic Development
by Kennedy David - 1-88 The Legal Structure of the Firm
by Robé Jean-Philippe